Glossary entry

English term or phrase:

future cash flow at pre-tax rate

Croatian translation:

očekivani budući tok novca prije oporezivanja

Added to glossary by Andreja Ciković
Nov 29, 2009 08:37
14 yrs ago
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English term

future cash flow at pre-tax rate

English to Croatian Bus/Financial Finance (general) audit
Muči me fraza:
Privisions are determined by discounting the expected future cash flows at pre-tax rate that reflects current market assessment of the time value of money.
Change log

Dec 1, 2009 18:02: Andreja Ciković Created KOG entry

Proposed translations

+1
2 hrs
Selected

očekivani budući tijek novca prije oporezivanja

Našla sam samo izraz pre-tax monthly cash flow, ali ne i neku smislenu definiciju - ovaj se pojam uglavnom veže uz tržište nekretnina. Na navedenom linku možete i izračunati taj iznos, možda vam matematika pomogne.
Peer comment(s):

agree bonafide1313 : pitanje je malo nespretno postavljeno, jer fali "diskontiranje" na koje se odnosi ova pre-tax rate; radi se o diskontiranju procijenjenih budućih tokova novca primjenom stope prije oporezivanja...
6 hrs
Hvala, slažem se.
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4 KudoZ points awarded for this answer.
+2
13 hrs

budući novčani tokovi diskontirani po stopi prije oporezivanja

Riječ je o stopi koja odražava vremensku vrijednost novca.


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Note added at 1 day13 hrs (2009-11-30 22:00:20 GMT) Post-grading
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Usput, kod nas se službeno koristi pojam 'izvještavanje': http://narodne-novine.nn.hr/clanci/sluzbeni/338481.html.
Note from asker:
www.rif.hr/download/Upute%20PU%202008/Primjer%20HSFI.doc ovo je jako koristan link s primjerima HSFI ( hrvatskog sustava financijskog izvješćivanja), to sam tek sad našla:)
Peer comment(s):

agree bonafide1313
1 hr
Hvala, J.!
agree ipv : agree
16 hrs
Hvala, shpeezza!
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Reference comments

11 hrs
Reference:

diskontna stopa prije oporezivanja

discounting at pre-tax rate...

http://www.rmf.hr/UserDocsImages/Financijsko izvjesce Drustv...

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Note added at 11 hrs (2009-11-29 19:48:53 GMT)
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For example, although IAS 36 specifies
discounting pre-tax cash flows at a pre-tax discount rate—with
the pre-tax discount rate being the post-tax discount rate
adjusted to reflect the specific amount and timing of the future
tax cash flows—IAS 36 does not specify which tax effects the
pre-tax rate should include. Arguments could be mounted for
various approaches.

http://www.iasb.org/NR/rdonlyres/1A4F36F2-EBE1-4887-9867-428...
Peer comments on this reference comment:

agree Dubravka Hrastovec
1 hr
Hvala:))
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